宏观环境缺乏诚信,是会计缺乏诚信的根本归因。因为会计信息造假者的行为,不可能脱离宏观环境其他个体或集体行为的影响;被造假的会计信息作为一种特殊的商品,由宏观环境决定供求关系;对会计诚信的宏观环境监督,因监管队伍的素质问题而乏力。要再造会计诚信,就需再造宏观环境诚信之势,各级地方政府尤需先行。 Lack of integrity of the macroeconomic environment is the fundamental attribution of lack of integrity of accounting. Because the behavior of accounting information counterfeiters can not be divorced from the influence of other individuals or collective behaviors in the macroeconomic environment. The counterfeit accounting information as a special commodity is determined by the macroeconomic environment. The macro-environmental supervision of accounting honesty, Team quality problems and fatigue. To recreate the integrity of accounting, you need to rebuild the integrity of the macro environment potential, especially at all levels of local government first.